DATE: February 24,
2026
TO: All
Interested Parties
FROM: State Tax Commission
SUBJECT: FINAL 2026 STATE AVERAGE TAX RATE
The
calculation for the 2026 State Average Tax Rate to be levied on State Assessed
Property is based on the 2025 property taxes levied on all Commercial,
Industrial, and Utility (CIU) classifications of property throughout the State
of Michigan as directed by Michigan Compiled Law, Section 207.13.
State Education Tax Levy* $ 742,676,929
County Tax Levies $ 944,521,672
Township/City Tax Levies $1,730,554,247
School Tax Levies $3,673,874,379
Village Tax Levies $ 34,422,978
$7,126,050,205
divided by $131,619,362,112 equals the final State Average Tax Rate of 54.14 ($54.14
of tax per $1,000 taxable value).
*Renaissance
Zone property, as part of the ad valorem tax roll, is included in the total
taxable valuation. These properties do not pay State Education Tax or operating millage.
Total 2025 Renaissance Zone CIU taxable value: $603,164,963
*Beginning
with the 2008 tax year, industrial personal property is exempt from State
Education Tax.
Total
2025 Industrial Personal taxable value: $7,287,450,008